Exploration and evaluation of mineral resources in international standards of financial reporting

T. A. Tarabarinova

Vol 179

Pages:

258-261

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Research article

Russia in the system of world economic relations and foreign experience in MBC a

Exploration and evaluation of mineral resources in international standards of financial reporting

Authors:

T. A. Tarabarinova

About authors

G.V. Plekhanov Saint Petersburg Mining Institute

Date submitted:

2007-12-23

Date accepted:

2008-02-01

Date published:

2008-12-29

Abstract

The International Accounting Standards Board issued International Financial Reporting Standard (IFRS) 6 «Exploration for and Evaluation of Mineral Resources». The standard applied to all entities engaged in exploration for and evaluation of oil and gas and mineral resources. In the given paper exploration for and evaluation of mineral resources according to International Financial Reporting Standard (IFRS) are determined in a detailed way.

Тарабаринова Т.А. Разведка и оценка минеральных ресурсов в международных стандартах финансовой отчетности // Записки Горного института. 2008. Т. 179 . С. 258-261.

Tarabarinova T.A. Exploration and evaluation of mineral resources in international standards of financial reporting // Journal of Mining Institute. 2008. Vol. 179 . p. 258-261.

References

ED 6. Exploration for and Evaluation of Mineral Resources. London: International Accounting Standards Board, 2004.
Международные стандарты финансовой отчетности. М.: Аскери-АССА, 1999.

Exploration and evaluation of mineral resources in international standards of financial reporting

Abstract

References

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